Taxation and human rightss 2014, para. 25

Paragraph
Paragraph text
States must devote the "maximum available resources" to ensure the progressive realization of all economic, social and cultural rights as expeditiously and effectively as possible, even during times of severe resource constraints, whether caused by a process of adjustment, economic recession or other factors. This principle should guide the State's decisions and priorities in generating, mobilizing and allocating resources in order to permit the realization of human rights. The obligation of progressive realization independent of economic growth also exists; it requires the effective use of available resources, including potential resources that could be raised through reasonable efforts, such as taxation measures and international assistance and cooperation. Other areas are also critical for mobilizing resources, including debt and deficit financing, monetary policy and financial regulation.
Legal status
Non-negotiated soft law
Body
Special Rapporteur on extreme poverty and human rights
Document type
Special Procedures' report
Means of adoption
N.A.
Topic(s)
  • Economic Rights
  • Governance & Rule of Law
Person(s) affected
  • All
Year
2014
Paragraph type
Other
Paragraph number
25